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Planning Aid Wales Trustees Annual Report and Financial Statements Year ended 31 March 2025

Charity registation - 1000115 Company number - 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Contents
Legal and administrative information	4
Trustees annual report	5
Objectives and activities	5
Achievements and performance	5
Future plans	7
Financial review	7
Structure, governance and management	7
Independent examiner’s report to the Trustees of Planning Aid Wales	9
Statement of fnancial activities	11
Balance sheet	12
Notes to the fnancial statements	13

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

Legal and administrative information

Charity name

Planning Aid Wales

Charity registration no.

1000115

Company registration no.

02526875

Registered office and contact details

12 Cathedral Road Cardiff CF11 9LJ

Telephone: 02920 625009 Email: info@planningaidwales.org.uk Website: www.planningaidwales.org.uk

Trustees

Derek Hobbs From June 2018 - Resigned July 2024 Francesca Sartorio From September 2019 Martin Buckle From December 2015 Robert Chichester From June 2020 Ian Horsburgh From May 1995 Kate Miles From June 2018 Jonathan Parsons From June 2020 Ian Stevens From July 2014 - Resigned July 2024 Graham Walters From July 2016 - Resigned July 2024 Shane Wetton From September 2019 Marion Davies From December 2023 Roderic Jones From December 2023 Raymond Pearce From November 2024 Jack Dangerfield From January 2025

Chief executive

James Davies

Bank

The Co-operative Bank

Independent examiners

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Trustees annual report

The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of Planning Aid Wales for the year ended 31 March 2025.

The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of the ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Objectives and activities

Planning Aid Wales promotes and facilitates meaningful community engagement in the planning process in Wales. Our objectives are to:

Give people a voice and build their skills, confidence,
and capacity to influence decisions.
Improve the quality, appropriateness, and relevance of
new development.
Foster collaboration between developers, planners, and
communities.
Enhance planning policy through the inclusion of local
knowledge.
Reduce conflict and streamline development processes.

We deliver Welsh Government-funded services such as training, guidance, and a free Helpline. We also undertake projects and commissions for Welsh Government, Local Planning Authorities, Town and Community Councils and third sector organisations in Wales.

The Trustees confirm that they have complied with the duty in section 4 of the Charities act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.

Achievements and performance

Planning Aid Wales is the independent charity that helps individuals and communities across Wales to understand and engage with the planning system. Our purpose is to work with Welsh Government, Local Planning Authorities and communities in order to ensure communities can have their say in planning decisions that affect them.

As the community engagement organisation in planning, our role is to build understanding of the planning system and reform, support better engagement in local planning and encouraging collaboration between communities, planning authorities and developers. By giving people a voice in the planning system, we help create a more equal Wales with more cohesive communities. The core funding Planning Aid Wales receives from Welsh Government (£121,500 currently) underpins our work and supports delivery of our charitable objectives. Commissioned projects help us

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

take our work further and explore new and innovative engagement approaches.

Community and Town Council training and network events

During the year, Planning Aid Wales delivered eight training courses to a total of 102 delegates representing 49 Community and Town Councils across Wales. Four additional network events attracted 178 participants. We also delivered a bespoke training course to Aberdyfi Community Council attended by nine individuals. The online training portal attracted 104 new subscribers, continuing to grow our digital reach.

Information and advice services

Our Helpline service dealt with 391 enquiries over the year. Of these, 130 were assisted by our dedicated volunteers, 56 were identified as Level 2 cases, and 74 as Level 3 cases. We also provided direct support to four Community and Town Councils, ensuring that advice reached those most in need.

The online reach of Planning Aid Wales remained strong. Our online guidance pages recorded 11,150 users, the Place Plans website was visited by 2,181 users, and the planning advice pages on our main website had 15,410 unique users. We continued to keep stakeholders informed through six editions of our newsletter, which were sent to 1,191 subscribers.

Projects and commissions

We delivered a number of impactful projects and commissions over the course of the year. These included the creation of Place Plan Policy Crib Sheets, training and advice for Newtown Town Council, Supplementary Planning Guidance for Conwy County Borough Council, and SDP Guidance for Communities for Welsh Government. For the Cardiff Replacement LDP, we organised six community engagement events attended by 106 people and submitted a comprehensive report. Similarly, six events for the Caerphilly Replacement LDP drew 128 attendees. We delivered training sessions on the Delivery Agreement consultation for Southeast Wales Strategic Development Plan for 32 participants, and we also developed a Preferred Strategy video for the City and County of Swansea:

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Future plans

The organisation produces an ambitious business plan to grow the reach and effectiveness of our services. Objectives for the coming year include:

Rebuild the main PAW website and combine the Place Plans website within the main site.
Raise the profile of Planning Aid Wales within the sector by preparing new promotional videos and
participating in RTPI Awards.
Improve PAW’s capacity to deliver existing and new services by appointing new associates.
Deliver activities that raise awareness and celebrate the value of engagement in planning.
Developing a joint National Lottery funding bid with the newly-established network of UK Planning
Aid services.
Continue to act as an advocate of community involvement in the planning process.
Develop new partnerships and opportunities with a wide range of stakeholders, with a particular
focus on engagement with young people, older people and the health sector.

Financial review

During the current financial year the Charity incurred a deficit of £15,749 (2024: deficit of £4,580). This resulted in total reserves decreasing in the year to £128,715 (2024: £144,464).

Of the funds held at year end £125,215 (2024: £140,964) were unrestricted as to use.

Statement of the charity’s policy on reserves

The charity has a policy to aim to maintain at least £82,835 (2024: £84,400) reserves in unrestricted funds allocated as follows:

General Reserve	£48,400
Statutory redundancy pay / Sickness	£11,000
Information Technology	£3,435
Research & Development	£20,000
Total	£82,835

Structure, governance and management

The charity is setup as Limited Company by guarantee under Companies Act 2006 and controlled by its governing document, memorandum & articles of association dated August 1990, as amended on 13th July 2009 and 17th June 2019 as defined by the Companies Act 2006.

Management Board

The Planning Aid Wales Management Board ensures that the organistation keeps to its charitable objectives and that finances are managed effectively. The Management Board oversees the financial management of the organisation with the aim of supporting and growing Planning Aid Wales on the basis of a sound financial footing. The Board has an adopted reserves policy which is designed to maintain a prudent level of reserves for continued operation, in accordance with Charity Commission guidelines.

The board meets formally once every three months, with trustee directors based in locations across Wales and drawn

Charity number 1000115 Company number 02526875

Planning Aid Wales

Year ended 31 March 2025

Annual report and financial statements

from different sectors including local government, consultancy and academia. One director is nominated by Royal Town Planning Institute Cymru.

RTPI is invited to nominate to the Planning Aid Wales Board.

The charity trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks.

Statement of Board of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the trustees confirm that they are happy that content of the annual review in pages 5 to 8 of this document meet the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

Preparation of the report

This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.

This report was approved and authorised for issue by the Board of Trustees on 23 June 2025 and signed on its behalf by:

F SARTORIO

TRUSTEE

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Independent examiner’s report to the Trustees of Planning Aid Wales

I report to the trustees on my examination of the accounts of Planning Aid Wales (charity number 1000115) for the year ended 31 March 2025 set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) nor under Part 16 of the 2006 Act, and that an independent examination is needed.

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, it is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general directions given by the Charity Commission under
section 145(5)(b) of the Charities Act; and,
to state whether particular matters have come to my attention.

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Company as required by section 386 of the 2006
Act; or,
the accounts do not accord with those records; or,

• the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

• the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833

DATED: 1 AUGUST 2025

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Statement of financial activities

Incorporating the Income and Expenditure Account & Statement of Realised Gains and Losses For the year ended 31 March 2025

Notes Income from Donations and grants 3 Charitable activities 4 Other income - core activities 5 Total income Expenditure on Charitable activities 6 Total expenditure Net income/(expenditure) Reconciliation of funds Total funds brought forward 11 & 12 Total funds carried forward 11 & 12	Unrestricted Restricted Total Total funds funds funds funds Year ended Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2024 £ £ £ £ 122,055 - 122,055 121,520 48,333 - 48,333 85,006 7,424 - 7,424 9,321
	177,812 - 177,812 215,847
	193,561 - 193,561 220,427
	193,561 - 193,561 220,427
	(15,749) - (15,749) (4,580) 140,964 3,500 144,464 149,044
	125,215 3,500 128,715 144,464

The notes on pages 13 to 22 form part of the financial statements.

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

Balance sheet

As at 31 March 2025

£ 61,549 63,449	Total Year ended 31 Mar 2025 £ 10,616 118,099	£ 50,249 86,744	Total Year ended 31 Mar 2024 £ 12,281 132,183
124,998 (6,899)		136,993 (4,810)
125,215		140,964
	128,715		144,464
	3,500 125,215		3,500 140,964

	128,715		144,464

The notes on pages 13 to 22 form part of the financial statements.

The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 March 2025, and the members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2025 under section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements were approved and authorised for issue by the Board of Trustees on 23 June 2025 and signed on their behalf by:

F SARTORIO

TRUSTEE

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and the Companies Act 2006.

The effect of any event relating to the year ended 31 March 2025, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2025 and the results for the year ended on that date.

The financial statements are prepared on a going concern basis under the historical cost convention.

The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment and the ongoing wider economic uncertainty has no impact on this assessment.

Legal status

Planning Aid Wales is a charitable company registered in England & Wales and meets the definition of a public benefit entity as defined by FRS 102. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member. The registered office is 12 Cathedral Road, Cardiff, CF11 9LJ.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 11 of the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

1. Accounting policies (continued from previous page)

Income (continued from previous page)

Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, those costs of an indirect nature necessary to support them and an allocation of governance costs.

Support costs are allocated between governance costs and other support costs. Governance costs comprise those costs involving the public accountability of the charity and its compliance with regulations and good practice. They therefore include the costs of statutory audit. Other support costs relate to the administrative costs of running the charity and are allocated to charitable activities accordingly.

Irrecoverable VAT is charged against the category of expenditure for which it is incurred.

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, and are depreciated on the following basis:

Computer equipment 25% on reducing balance Fixtures and Fittings 25% on reducing balance

Pensions

Planning Aid Wales operates a defined contribution pension scheme. Pension contributions are charged to the statement of financial activities when due and payable. These contributions are invested separately from the charity’s assets.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

1. Accounting policies (continued from previous page)

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The annual depreciation charge for property, plant and equipment is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

2. Comparative statement of fnancial activities

Notes Income from Donations 3 Charitable activities 4 Other income - core activities 5 Total income Expenditure on Charitable activities 6 Total expenditure Net income/(expenditure) Reconciliation of funds Total funds brought forward 11 & 12 Total funds carried forward 11 & 12	Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 121,520 - 121,520 85,006 - 85,006 9,321 - 9,321
	215,847 - 215,847
	220,427 - 220,427
	220,427 - 220,427
	(4,580) - (4,580) 145,544 3,500 149,044
	140,964 3,500 144,464

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

3. Income from donations and grants

4. Income from charitable activities Donations Grant income Welsh Government Total grant income Donations Grant income Welsh Government Total grant income Commissions Commissions	Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 555 - 555 121,500 - 121,500
	121,500 - 121,500
	122,055 - 122,055
	Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 20 - 20 121,500 - 121,500
	121,500 - 121,500
	121,520 - 121,520
	Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 48,333 - 48,333 48,333 - 48,333 Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 85,006 - 85,006 85,006 - 85,006

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Income from other income - core activities

	Unrestricted	Restricted	Total
	funds	funds	funds
	Year ended	Year ended	Year ended
	31 Mar 2025 31 Mar 2025 31 Mar 2025	31 Mar 2025 31 Mar 2025 31 Mar 2025	31 Mar 2025 31 Mar 2025 31 Mar 2025
	£	£	£
CTC forward programme	3,214	-	3,214
Network events	3,904	-	3,904
Other Income	306	-	306
	7,424	-	7,424
	Unrestricted	Unrestricted Restricted	Total
	funds	funds funds	funds
	Year ended	Year ended Year ended	Year ended
	31 Mar 2024	31 Mar 2024 31 Mar 2024	31 Mar 2024
	£	£ £	£
CTC forward programme	5,185	5,185 -	5,185
Network events	4,124	4,124 -	4,124
Other Income	12	12 -	12
	9,321	9,321 -	9,321

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

6. Total expenditure

Staff costs Other Staff Costs Cardiff Offce and IT Commissions Core Activities Volunteer costs Depreciation Marketing and publicity General administration Governance Staff costs Staff Expenses Cardiff Offce and IT Commissions Core Activities Volunteer costs Depreciation Marketing and publicity General administration Governance	Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 160,966 - 160,966 8,702 - 8,702 5,813 - 5,813 4,894 - 4,894 2,824 - 2,824 190 - 190 3,214 - 3,214 983 - 983 1,161 - 1,161 4,814 - 4,814
	193,561 - 193,561
	Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 170,151 - 170,151 12,476 - 12,476 5,719 - 5,719 20,598 - 20,598 626 - 626 1,557 - 1,557 3,399 - 3,399 976 - 976 1,023 - 1,023 3,902 - 3,902
	220,427 - 220,427

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

6. Total expenditure (continued from previous page)

Governance costs includes:

Independent examination Insurance Board meeting costs Directors expenses Annual report (translation)	Year ended Year ended 31 Mar 2025 31 Mar 2024 £ £ 1,788 1,549 2,066 1,683 643 502 265 108 52 60
	4,814 3,902

7. Staff numbers and costs

Gross salaries Employers NIC Employers pension	Total Total funds funds Year ended Year ended 31 Mar 2025 31 Mar 2024 £ £ 141,198 149,231 7,780 8,594 11,988 12,326 160,966 170,151

The average headcount during the period was 6 persons (2024: 7 persons).

No employee received employee benefits of more than £60,000 (2024: £Nil).

The total remuneration paid to key management personnel during the year was £61,638 (2024: £60,941).

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

8. Tangible fxed assets

Cost As at 1 April 2024 Additions in period As at 31 March 2025 Accumulated depreciation As at 1 April 2024 Charge in period As at 31 March 2025 Net book value As at 1 April 2024 As at 31 March 2025	Fixtures and Exhibtion Computer ftings stands equipment Total £ £ 4,002 713 34,779 39,494 - - 1,549 1,549
	4,002 713 36,328 41,043
	3,842 712 22,659 27,213 40 - 3,174 3,214
	3,882 712 25,833 30,427
	160 1 12,120 12,281
	120 1 10,495 10,616

9. Debtors and prepayments

Trade debtors Prepayments Accrued income	Total Total Year ended Year ended 31 Mar 2025 31 Mar 2024 £ £ 59,084 49,224 1,398 1,025 1,067 - 61,549 50,249

10. Creditors: amounts falling due within one year

Accruals Deferred income Social security and other taxes	Total Total Year ended Year ended 31 Mar 2025 31 Mar 2024 £ £ 2,675 1,536 1,292 - 2,932 3,274
	6,899 4,810

Deferred income includes amounts received in advance for an event held after the year end. It will be recognised in the the next financial year.

Charity number 1000115 Company number 02526875

Year ended 31 March 2025

Planning Aid Wales Annual report and financial statements

Analysis of charity funds

Restricted funds
General funds
Total funds

Balance
Income Expenditure
Transfers
Balance
brought
for the
in the
between
brought
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025
£
£
£
£
£
3,500
-
-
-
3,500
140,964
177,812
(193,561)
-
125,215
144,464
177,812
(193,561)
-
128,715

The restricted fund covers costs for volunteer rewards.

Restricted funds General funds Total funds	Balance Income Expenditure Transfers Balance brought for the in the between brought forward period period funds forward Year ended Year ended Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ £ £ 3,500 - - - 3,500 145,544 215,847 (220,427) - 140,964
	149,044 215,847 (220,427) - 144,464

12. Analysis of net assets

Fixed assets Current assets Current liabilities Fixed assets Current assets Current liabilities	Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 10,616 - 10,616 121,498 3,500 124,998 (6,899) - (6,899) 125,215 3,500 128,715 Unrestricted Restricted Total funds funds funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 12,281 - 12,281 133,493 3,500 136,993 (4,810) - (4,810)
	140,964 3,500 144,464

Fixed assets
Current assets
Current liabilities
Fixed assets
Current assets
Current liabilities

Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2025 31 Mar 2025 31 Mar 2025
£
£
£
10,616
-
10,616
121,498
3,500
124,998
(6,899)
-
(6,899)
125,215
3,500
128,715
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2024
31 Mar 2024
31 Mar 2024
£
£
£
12,281
-
12,281
133,493
3,500
136,993
(4,810)
-
(4,810)

140,964
3,500
144,464

Charity number 1000115 Company number 02526875

Planning Aid Wales Annual report and financial statements

Year ended 31 March 2025

Trustee remuneration

During the year, no trustee received any remuneration (2024: £Nil)

During the year four members of the Board of Trustees received a total of £265 for reimbursement of travel and subsistence expenses (2024: three members received £108 for reimbursement of travel).

14. Related party transactions

During the year there were no transactions carried out with related parties (2024: £Nil).

Charity number 1000115 Company number 02526875

2025-03-31-accounts

Planning Aid Wales Trustees Annual Report and Financial Statements Year ended 31 March 2025

Contents

Legal and administrative information

02526875

Trustees annual report

Objectives and activities

Achievements and performance

Community and Town Council training and network events

Information and advice services

Projects and commissions

Future plans

Financial review

Statement of the charity’s policy on reserves

Structure, governance and management

Management Board

Statement of Board of Trustees’ responsibilities

Preparation of the report

F SARTORIO

Independent examiner’s report to the Trustees of Planning Aid Wales

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s statement

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833

DATED: 1 AUGUST 2025

Statement of financial activities

Balance sheet

F SARTORIO

TRUSTEE

Notes to the financial statements

1. Accounting policies

Going concern

Legal status

Fund Accounting

Income

1. Accounting policies (continued from previous page)

Debtors and prepayments

Creditors

1. Accounting policies (continued from previous page)

Financial instruments

2. Comparative statement of fnancial activities

3. Income from donations and grants

6. Total expenditure

6. Total expenditure (continued from previous page)

7. Staff numbers and costs

8. Tangible fxed assets

9. Debtors and prepayments

10. Creditors: amounts falling due within one year

12. Analysis of net assets

14. Related party transactions